Application for further review of protest no. 2704-91-105017; classification of an earring closet or jewelry pocket (asopposed to a jewelry roll); HRL 089182

HQ 952712 April 20, 1993 CLA-2 CO:R:C:T 952712 BC CATEGORY: Classification TARIFF NO.: 3924.90.5000 District Director of Customs U.S. Customs Service 300 S. Ferry Street Terminal Island Los Angeles, California 90731 RE: Application for further review of protest no. 2704-91- 105017; classification of an earring closet or jewelry pocket (as opposed to a jewelry roll); HRL 089182 Dear Sir: This responds to the referenced application for further review of protest no. 2704-91-105017, dated December 6, 1991. We have reviewed all relevant materials and our decision follows. FACTS: The merchandise at issue is described as an earring closet or jewelry pocket. (This article is to be distinguished from a jewelry roll.) The earring closet consists of plastic sheeting, 26 inches long and 13 inches wide, designed to be folded over a hanger. When so hung, the earring closet is 13 inches long and has twelve pockets on each side. The closet is secured in place by four snaps that affix the closet to the hanger. There are no zippers or snaps designed to secure each individual pocket. The outer material of the closet is PVC sheeting. The earring closet was classified under subheading 4202.92.4500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), in New York Ruling Letter (NYRL) 860908, issued on March 19, 1991. By letter of April 11, 1991, PROTESTANT (prior to filing a protest) requested reconsideration of NYRL 860908. Before a response was issued, merchandise was entered on June 1, 1991, such entry being liquidated on September 20, 1991. A September 30, 1991, letter supplemented PROTESTANT's request for reconsideration (of NYRL 860908). On December 6, 1991, still prior to the issuance of a response to PROTESTANT's request for reconsideration of NYRL 860908, PROTESTANT filed a timely protest. Subsequently, on January 21, 1992, we issued our response to PROTESTANT's request for reconsideration of NYRL 860908. Headquarters Ruling Letter (HRL) 089182, issued on January 21, 1992, revoked NYRL 860908 and held that the earring closet was classifiable under subheading 3924.90.5000, HTSUSA, covering, inter alia, household articles of plastic. That ruling responded to the issues raised in PROTESTANT's letters of April 11, 1991, and September 30, 1991. These are the same issues raised in the instant protest. In the protest, PROTESTANT contends that the earring closet is classifiable as a household item of plastic, other, other, under 3924.90.5000, HTSUSA. Customs contends that the earring closet was correctly classified at liquidation under subheading 4202.92.4500, HTSUSA. ISSUE: What is the proper classification of the plastic earring closet at issue, subheading 3924.90.5000, HTSUSA, or subheading 4202.92.4500, HTSUSA? LAW AND ANALYSIS: In HRL 089182, dated January 21, 1992, we held that the earring closet in question was classifiable under heading 3924, HTSUSA, on the grounds that between two prima facie applicable headings, heading 3924, HTSUSA, more specifically describes the earring closet than did heading 4202, HTSUSA. Thus, by application of General Rule of Interpretation (GRI) 3(a), the earring closet was held to be classifiable under subheading 3924.90.5000, HTSUSA. New York Ruling Letter 860908 was revoked. We herein affirm HRL 089182. Consequently, this protest should be approved. Enclosed, please find a copy of HRL 089182 for your reference. HOLDING: The plastic earring closet at issue is classifiable as a household article of plastic, other, other, under subheading 3924.90.5000, HTSUSA. Sincerely, John Durant, Director Commercial Rulings Division